Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N346239: The tariff classification of aluminum shutters from Honduras
| HTS: 7610.90.0080, 9903.85.07, 5.7% + 25%, “aluminum structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminum plates, rods, profiles, tubes and the like, prepared for use in structures: other: other: other.” |
| Item: The products under consideration are aluminum slats that are designed for use in the assembly of storm shutter systems. The shutter systems provide protection from inclement weather, such as hurricanes, hail, high winds, or flying debris. The slats will be imported with the frames to which they will be attached after importation. Prior to importation, the slats will be cut to customer-specific lengths, will be imported with either oblong holes or round holes, and can be either vented or non-vented. In addition to being cut to customer-specific lengths and having pre-drilled holes, the ends of the slats are rounded off and ready for immediate assembly into the finished storm shutter frames. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346278: The country of origin of C-Locking Pliers
| Origin: South Korea |
| Item: The subject pliers, so-called due to their shaped jaws, are hand tools normally used to hold wood, metal, or other work pieces in carpentry, welding, and similar pursuits. The C-Locking Pliers are comprised of several components produced in two countries, South Korea and China. These components include a fixed jaw, moveable jaw, fixed handle, adjustable handle, release lever, pivot joint, swiveling pads, and adjusting bolt/screw. The fixed jaw, moveable jaw, fixed handle, and adjustable handle are made using steel bars sourced from China. The steel bars will be shipped to South Korea, where they will be forged into the final shape and form of the jaws and handles. Next, the jaws and handles are shipped to China where they are further machined, heat-treated, and plated. This includes drilling holes in the jaws so they can be assembled with the handles. The jaws and handles are then assembled with the following Chinese-origin components: pivot joint, release lever, rivet pins, spring, swiveling pads, and adjusting bolt/screw. Finally, the finished C-Locking Pliers are packaged and shipped to the United States. |
| Reason: In regard to the C-Locking Pliers, the processes and assembly operations performed in China do not constitute a substantial transformation of the four main components of the tool (i.e., the fixed jaw, moveable jaw, fixed handle and adjustable handle) that are manufactured in South Korea. These articles provide the principal characteristics of the finished tool, are dedicated for use as such, and cannot be used for any other purpose. The character of the handles and jaws remains unchanged after the processing and assembly that occurs in China. Therefore, the country of origin of the finished C-Locking Pliers is South Korea. |
| Ruling Date: March 19, 2025 |
N346298: The tariff classification of a scarf with a hood from China
| HTS: 6505.00.6090, 9903.88.03, 9903.01.24, 20¢/kg + 7% + 25% + 20%, “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” |
| Item: The sample, identified as a “knitted shawl scarf with hood,” is constructed of 50% polyester, 30% acrylic, 10% nylon, 5% wool and 5% spandex knit fabric. The scarf has been folded in half and stitched along approximately three-quarters of its length on one side forming a hooded scarf. The hood component covers the head while the scarf wraps around the neck and shoulders. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346305: The tariff classification of a pivot pin and bushing from India
| HTS: 8431.49.9095, 9903.81.91, free + 25%, “Parts suitable for use solely or principally with the machinery of headings 8425 to 8430: Of machinery of heading 8426, 8429 or 8430: Other: Other: Other: Other: Other: Other: Other.” |
| Item: The first item under consideration is a pivot pin, which is a component of a pin assembly for a front-end shovel loader. A pin assembly consists of a pivot pin and two saw cut bushings, and is used to secure a bucket to the boom of a front-end shovel loader. The pivot pin is described as a cylindrical rod-like pin with beveled ends. It is machined from hot rolled steel bar stock and measures approximately 11 inches in length, 6.7 inches in diameter, and weighs 86 pounds. The second item under consideration is a steel saw cut bushing, which is the second component in a pin assembly. The saw cut bushing is a tapered circular bushing with a slit running along its length. The slit allows the bushing to expand when it is installed onto a joint. The bushing resembles a trapezoidal cone and weighs approximately 10 pounds. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346424: The tariff classification of rebar pins from China
| HTS: 7214.20.0000, 9903.81.87, 9903.91.01, 9903.01.24, free + 25% + 25% + 20%, “Other bars and rods of iron or nonalloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling: Concrete reinforcing bars and rods.” |
| Item: The products under consideration are rebar pins. The nonalloy steel rebar measures ½ inch in diameter and is cut into 1 to 4-foot lengths. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346473: The tariff classification of a wing vestibule from China
| HTS: 6307.90.9891, 9903.88.15, 9903.01.24, 7% + 7.5% + 20%, “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” |
| Item: The item, described as a “Wing Vestibule,” is a tent accessory designed to be attached to a Flex-Bow tent’s protruding horizontal awning to provide 16 to 20 square feet of additional storage area. The vestibule is composed of 100% cotton, dyed green, canvas woven fabric with a water-resistance coating. The vestibule is imported together with one galvanized steel ridge pole, five steel stakes, one polyester braided guy rope, a polyester carrying bag, and an instruction sheet. The vestibule features a Kodiak Canvas® logo printed on the lower right corner and a black polyethylene sheeting trim along the bottom where the vestibule meets the ground. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346584: The classification of a side table from China
| HTS: 9403.50.9080, 9903.88.03, 9903.01.24, free + 25% + 20%, “Other furniture and parts thereof: Wooden furniture of a kind used in the bedroom: Other: Other: Other.” |
| Item: The MDF Flower Shape Table, is a small daisy-shaped side table with a yellow daisy-shaped MDF tabletop supported by a green “X”-shaped MDF base. It measures 14.96" (L) x 14.96" (W) x 15.75" (H). It will be imported unassembled and is made in China. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346631: The country of origin of a switching power supply
| Origin: Vietnam |
| Item: The merchandise under consideration is the Switching Power Supply MWE Gold 850W V3, which is a metal enclosure having five internally mounted printed circuit board assemblies (PCBAs), numerous electrical connectors, a cooling fan, multiple wire harnesses, and heat sinks. The power supply is used as a primary source of power for personal computers. The first PCBA, noted as the Motherboard, converts AC electricity to DC. The second PCBA provides for the interface and control of switches and signals. The third PCBA is a voltage conversion board. The fourth PCBA is a fan control board. The fifth PCBA is the power output board. The PCBAs are all assembled in Vietnam by soldering numerous individual components of various origins, such as capacitors, resistors, integrated circuits, transistors, connectors, relays, diodes, transformers, chokes, and more onto bare printed circuit boards by a surface mount and through hole insertion process. Also in Vietnam, the power supply is assembled, tested, and packaged for export. |
| Reason: Regarding the origin of the subject power supply, the assembly of the PCBAs in Vietnam by soldering the individual components of various origins onto bare boards results in a substantial transformation of those components to produce the five PCBAs of Vietnamese origin. Furthermore, the Motherboard PCBA establishes the function of the power supply because it is the article within the assembly that converts the electricity from AC to DC. As a result of the foregoing, the components that make up the power supply are substantially transformed in Vietnam into a new and different article of commerce, and the Switching Power Supply MWE Gold 850W V3, is considered a product of Vietnam for origin purposes at time of importation into the United States. |
| Ruling Date: March 19, 2025 |
N346801: The tariff classification of the “Sweet Summer Time” checkers game from China
| HTS: 9504.90.6000, 9903.01.24, free + 20%, “articles for arcade, table or parlor games, including pinball machines, bagatelle, billiards and special tables for casino games … parts and accessories thereof: other: chess, checkers, parchisi, backgammon, darts and other games played on boards of a special design, all the foregoing games and parts thereof (including their boards); mah-jong and dominoes; any of the foregoing games in combination with each other, or with other games, packaged together as a unit in immediate containers of a type used in retail sales; poker chips and dice.” |
| Item: A wooden box, measuring 12"L x 12"W x 1.97"H, with a pink and fuchsia checkered surface serves as the game board. A pull-out drawer contains the game pieces which resemble lemon and watermelon slices. Checkers is a strategy board game for two players which involve diagonal moves of uniform game pieces and mandatory captures by jumping over opponent pieces. The game is intended for children ages 8 years and older. |
| Reason: N/A |
| Ruling Date: March 19, 2025 |
N346046: The tariff classification of fender rack kits from China
| HTS: 8708.29.5160, 9903.01.24, 9903.88.03, 2.5% + 20% + 25%, “Parts and accessories of the motor vehicles of heading 8701 to 8705: Other parts and accessories of bodies (including cabs): Other: Other: Other.” |
| Item: The items under consideration are the STAPLL Modular Truck Mounting System (MTMS) 6"x7" and STAPLL MTMS 48"x10" Fender Rack kits. Each rack is a metal bracketry that allows a pickup truck owner to mount accessories and gear to the outside of the cargo bed, below the bed rail. The 6"x7" rack kit consists of a MTMS fender rack bracket, 6"x7" modular lightweight load-carrying equipment (MOLLE) panel, and a hardware kit. The 48"x10" rack kit consists of a pair of MTMS fender rack brackets, 48"x10" MOLLE panel, and a hardware kit. |
| Reason: N/A |
| Ruling Date: March 18, 2025 |